NOTIFICATION No. G.S.R. 572(E) No. 672020-Central Tax F. No. CBEC-20/06/08/2019-GST Dated 21st September, 2020

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017- Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :-

In the said notification: -

after the second proviso, the following proviso shall be inserted, namely: -

"Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.".

PRAMOD KUMAR,

Director

Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 77/2018 - Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1254(E), dated the 31st December, 2018.

Corrigendum to Notification No. 67/2020-Central Tax F. No. CBEC-20/06/08/2019-GST 22nd September, 2020

In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 21st September, 2020, :

• at page 3, in line 36, the figure "(ii)" shall be omitted;

• at page 4, in line 2, for the words and figures "March, 2020", read "March, 2019";

• at page 4, in line 3, for the figures and letter "22th" read " 22nd".

(Pramod Kumar)

Director, Government of India